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DECISION No

DECISION No. 94/2001/QD-BTC OF OCTOBER 1, 2001 AMENDING AND SUPPLEMENTING THE NAMES AND TAX RATES OF A NUMBER OF COMMODITIES GROUPS IN THE PREFERENTIAL IMPORT TARIFF

THE MINISTER OF FINANCE

Pursuant to the Government�s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government�s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;

On the basis of the tax rate bracket prescribe in the Import Tariff in the List of taxable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly;

Pursuant to Article 1 of the Government�s Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax;

After consulting the concerned ministries and branches and at the proposal of the General Director of Tax,

DECIDES:

Article 1.- To amend and supplement the names and tax rates of several commodity groups prescribe in the Preferential Import Tariff issued together with Decision No. 1803/1998/QD-BTC of December 11, 1998 of the Minister of Finance and the List of amended and supplemented names and tax rates of several commodity groups in the Preferential Import Tariff, which were issued together with Decision No. 67/1999/QD-BTC of June 24, 1999, Decision No. 91/2000/QD-BTC of June 2, 2000 and Decision No.193/2000/QD-BTC of December 5, 2000 into the new names and tax rates prescribed in the List of amended and supplemented names and import tax rates of several commodity items in the Preferential Import Tariff, attached to this Decision.

Article 2.- This Decision takes effect and applies to import declarations submitted to the customs offices as from November 1, 2001. All previous regulations which are contrary to this Decision are hereby annulled.

For the Minister of Finance

Vice Minister
VU VAN NINH

LIST OF AMENDED AND SUPPLEMENTED NAMES AND TAX RATES OF SEVERAL GOODS ITEMS IN THE PREFERENTIAL IMPORT TARIFF

(Issued together with Decision No. 94/2001/QD-BTC of October 1, 2001 of the Minister of Finance)

Codes

Commodity group description

Tax rate (%)

Heading

Sub-heading

0511

Other animal products not specified or included elsewhere, animals of Chapter 1 or 3, which are dead and not used as foodstuff for human consumption

0511

10

00

- Bovine sperms

0

- Others:

0511

91

-- Products of fish, crustaceans, mollusks and other aquatic invertebrates; animals specified in Chapter 3, which are dead.

0511

91

10

--- Animal specified in Chapter 3, dead

5

0511

91

90

--- Others

5

0511

99

-- Others:

0511

99

10

--- Silkworm eggs

0

0511

99

90

--- Others

5

1005

Maize

1005

10

00

- Maize seeds

0

1005

90

00

- Others

7

1006

Paddy and rice

1006

10

- Paddy:

1006

10

10

-- For sowing

0

1006

10

90

-- Other

40

1006

20

00

- Husked rice (brown rice)

40

1006

30

00

- Rice, fully or preliminarily milled, whether or not polished or glazed

40

1006

40

00

- Broken rice

40

1201

00

Soya bean, whether or not broken

1201

00

10

- Suitable for sowing

0

1201

00

90

- Others

15

2401

Unprocessed tobacco, tobacco refuse

2401

10

00

- Tobacco, not stemmed

30

2401

20

00

- Tobacco, wholly or partly stemmed

30

2401

30

- Tobacco refuse:

2401

30

10

-- Tobacco stems

15

2401

30

90

-- Others

30

3808

Insecticides, rodenticides, fungicides, herbicides, anti- sprouting drugs and plant-growth regulators, disinfectants and similar products, put up in packings for retail sale or as similar preparations or articles (for example: sulfur- treated bands, wicks and candles, and fly-papers)

3808

10

- Insecticides:

--- Intermediate preparations for use as raw materials for production of insecticides:

3808

10

11

--- BPMC (Fenobucarb)

7

3808

10

19

--- Others

0

-- Others:

3808

10

91

--- Pesticides in sprayers

10

3808

10

99

--- Others

3

3808

20

- Fungicides:

3808

20

10

-- Validamycin with a concentration of up to 3%

3

3808

20

90

--- Others

1

3808

30

- Herbicides, anti-sprouting drugs and plant growth regulators:

3808

30

10

-- Herbicides

1

3808

30

20

-- Anti-sprouting drugs

0

3808

30

30

- Plant-growth regulators

0

3808

40

00

- Bactericides

0

3808

90

- Others:

3808

90

10

-- Wood preservatives

1

3808

90

20

-- Rodenticides

1

3808

90

90

-- Others

1